1.audit 审计 bW:!5"_{H
2.attestation 鉴证 ez[Vm:2K
3.credibility 可信赖程度 .jK4?}]
4.audit of financial statements 财务报表审计 ?&uu[y
5.agreed-upon procedures 执行商定程序 -F3-{E
6.high levels of assurance 高水平保证 bhs
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7.compilation 编制 J9 I:Q<;
8.reliability 可靠性 YchH~m|
9.relevance 相关性 $Y
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10.professional skepticism 职业谨慎 2>59q$|
11.objectivity 客观性 og>uj>H&
12. professional competence 专业胜任能力 f,Ghb~y
13.Senior/CPA-in-charge 项目经理 K.yb
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14.audit engagement letter 业务约定书 Kf-JcBsrT
15.recurring audit 连续审计 h>bx}$q
16.the client 委托人 o;RI*I
17.change CPA 更换注册会计师 51.%;aY~z
18.the existing CPA 现任注册会计师 YHl;flv
19.the successor CPA 后任注册会计师 o,wUc"CE
20.the preceding CPA前任注册会计师 \^1E4C\":
21.issue the audit report 出具审计报告 Zgb!E]V[
22.expert 专家 N)Z?Z+}
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23.the board of directors 董事会 `QY)!$mUIF
24.knowledge of the entity‘ s business 了解被审计单位情况 d0 /#nz
25.assess material misstatement risks评估重大错报风险 Z #m+ObHK1
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 &>}5jC.I
27.a general knowledge of —— 初步了解―――的情况 {7pli{`
28.a more knowledge of—— 进一步了解的情况 %xt^698&X
29.the prior year‘s working papers 以前年度工作底稿 W(/h Vt
30.minutes of meeting 会议纪要 `wU!`\
31.business risks 经营风险 i{qgn%#}Y
32.appropriateness 适当性 FE;x8(;W8
33.accounting estimate 会计估计 )=-szJjXZ
34.management representations 管理层声明 7>*vI7O0l
35.going concern assumption 持续经营假设 ft
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36.audit plan 审计计划 Q=dy<kg']
37.significant audit areas 重点审计领域 [1H^3g
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38.error 错误 |vzl. ^"-
39.fraud舞弊 ^d73Ig:8q
40.modified or additional procedures 修改或追加审计程序 pmYHUj
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41.misappropriation of assets 侵占资产 SZCze"`[
42.transactions without substance 虚假交易 0Y5_PTWb+Y
43.unusual pressures 异常压力 An/|+r\
44.the suspected noncompliance 涉嫌存在违法行为 t.C5+^+%
45.materialiy 重要性 9(<@O%YU
46.exceed the materiality level 超过重要性水平 YZJyk:H\
47.approach the materiality level 接近重要性水平 [opGZ`>)j"
48.an acceptably low level 可接受水平 pI<f) r
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 XRQ4\bMA8
50.misstatements or omissions 错报或漏报 7 Fsay+a
51.aggregate 总计 G .4X'
52.subsequent events 期后事项 _PR4`C*
53.adjust the financial statements 调整财务报表 E&:,oG2M
54.perform additional audit procedures 实施追加的审计程序 }W,[/)MO
55.audit risk 审计风险 IO:G1;[/2L
56.detection risk 检查风险 Y\'}a+:@Ph
57.inappropriate audit opinion 不适当的审计意见 *}W_+qo"
58.material misstatement 重大的错报 sW8dPw
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59.tolerable misstatement 可容忍错报 `5Zz5V
60.the acceptable level of detection risk 可接受的检查风险